TMI Blog2017 (1) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment is made the case shall stand closed thereafter it is not open to challenge either for the assessee or for the department and department cannot issue show cause notice. In such provision, after availing the option of the volunteer payment of service tax, interest and penalty appellant cannot claim that the payment was wrongly made consequently cannot claimed the refund. Appeal dismissed - decided against appellant. - ST/89971/14 - A/94244/16/SMB - Dated:- 5-12-2016 - Mr Ramesh Nair, Member(Judicial) None for the Appellants Shri. S.R. Nair, Examiner (A.R.) for the Respondent ORDER The fact of the case is that the appellant have paid service tax, interest and penalty in terms of Section 73(3) of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. 3. On the other hand, Shri. S.R. Nair, Ld. Examiner(A.R.) appearing on behalf of the revenue reiterates the findings of the impugned order. He submits that appellant have discharged the service tax alongwith interest and penalty in accordance with 73(4A). This provision is for voluntary payment by the assessee, once this option is availed then department s hands are tight and no show cause notice can be issued, in other word, by availing option of Section 73(4A) the appellant have admitted the liablilty therefore whether legally tax payable or not that does not make any difference. He further submits that the appellant is not disputed service tax payment and appellant also not claiming refund therefore interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the amount so paid and proceedings in respect of the said amount of service tax shall be deemed to have been concluded: Provided that the Central Excise Officer may determine the amount of service tax, if any, due from such person, which in his opinion remains to be paid by such person and shall proceed to recover such amount in the manner specified in sub-section (1). Explanation. For the purposes of this sub-section and section 78, specified records means records including computerized data as are required to be maintained by an assessee in accordance co or e invoices the time being in force or where there is no such requirement, the invoices recorded by the assessee in the books of account shall be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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